BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX )
Petitioner, :
) FINDINGS
OF FACT,
v. : CONCLUSIONS OF LAW
) AND FINAL
DECISION
:
COLLECTION
DIVISION OF THE ) Appeal No. 89-0186
UTAH STATE TAX
COMMISSION :
) Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Utah
Administrative Procedures Act for a formal hearing on XXXXX, before Joseph G.
Linford, Presiding officer. Petitioner
was present at the hearing. No one
representing the Respondent appeared.
After
reviewing the evidence and arguments of the parties in the record and the
recommendation of the presiding officer, the Tax Commission hereby makes its:
FINDINGS OF FACT
l. The tax in question is individual income
tax.
2. The period in question is the tax year
XXXXX.
3. Petitioner filed and paid his XXXXX income
taxes approximately two (2) years late.
Petitioner feels that since he received a refund for the tax year XXXXX
that interest should have been paid to him for that refund and feels that it is
unfair that the State is now charging him interest when he was "under
paid" for XXXXX. Petitioner also
indicates that he was informed by Tax Commission personnel that the penalty in
this case should be $$$$$ rather than $$$$$; however, no such adjustment has
been made to Petitioner's account.
CONCLUSIONS OF LAW
1. Utah Code Ann. §§59-1-401 and 59-1-402
provide that penalties and interest shall be imposed for the late payment and
filing of taxes.
2. Utah Code Ann. §59-1-401(8) provides that
the Tax Commission may upon reasonable cause shown, waive or reduce penalties
and interest assessed under the above statutes.
3. Such reasonable cause has not been shown in
this case. It is a fact that Petitioner
filed and paid his XXXXX income taxes very late. Petitioner has no reason for this and has provided nothing that
would constitute reasonable cause for waiver of the penalty and interest. His contention as to interest payments is
meritless and has no basis in the law.
4. Under the statutes above cited, Petitioner
has been properly charged a $$$$$ penalty for late filing of his return and an
additional $$$$$ penalty for late payment of the taxes. Therefore, a reduction of the total $$$$$
penalty to $$$$$ would not be proper and Petitioner should still be liable for
the full $$$$$ penalty.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that the Petitioner's request for waiver of penalty and interest be
denied.
DATED
this 4th day of April, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner